Regulation 10 Registration with HMRC: UK reporting cryptoasset service providersI1
United Kingdom
A UK reporting cryptoasset service provider, and a reporting cryptoasset service provider which has lodged a notification under Section I(H) of the rules in accordance with regulation 3(2), must register with HMRC on or before the later of—
31st May 2027, and
31st January following the first calendar year in which it falls within the definition of UK reporting cryptoasset service provider in regulation 3(1) or in relation to which it is required to give a notification in accordance with regulation 3(2)(a).
Registration must be effected by the giving of notice to HMRC.
A notice under paragraph (2) must contain the information, and be given in the form and manner, specified in specific or general directions given by the Commissioners for HMRC under this regulation.